Brewery Departmental Regulations

7 (1) The return required by section 175 of the Act shall be made

• (a) in the case of a licensed brewer authorized by the Minister to make returns for six-month periods under subsection 36.1(2) of the Act, for each six-month period; or

• (b) in any other case, for each month.

(2) The return shall set out the following particulars:

• (a) the quantity of beer produced;

• (b) the quantity of beer exported;

• (c) the quantity of beer on which excise duty was paid that has been destroyed or returned to process stock; and

• (d) the amount of excise duty paid on beer.